This paper reconstructs the complete Planck unit system inside Mittermeier Attractor Theory (MAT) from the Rydberg spectroscopy readout, without using the Newton constant or a Hubble calibration as input. In the 2019 SI, the defining constants c, ℏ, e, kB and ΔνCs are exact. The remaining non-exact conventional gates are the fine-structure constant α and the Newton constant G. MAT replaces both gates by closure-first readouts. The realized laboratory coupling α₀,MAT is reconstructed internally. The electron-to-Planck hierarchy is then fixed by the effective MAT boundary action, giving me/MP = 4.185462254887663 × 10⁻²³. The Rydberg bridge fixes the dimensionless product R∞ℓP = 1.7736348935129844 × 10⁻²⁸, so the Planck length is obtained before G appears. The Newton constant is only the final SI projection through G = c³ℓP²/ℏ. The resulting base Planck units are ℓP,MAT = 1.6162550382220258 × 10⁻³⁵ m, tP,MAT = 5.391246494339847 × 10⁻⁴⁴ s, MP,MAT = 2.1764343241372056 × 10⁻⁸ kg, TP,MAT = 1.4167841500619482 × 10³² K, qP,MAT = 1.8755460384152643 × 10⁻¹⁸ C, and GMAT = 6.674300113959901 × 10⁻¹¹ m³ kg⁻¹ s⁻². All other derived Planck quantities follow algebraically from the standard Planck-unit identities. Relative to the CODATA-2022 central audit value, the residual is 17.074 ppb for G and 8.537 ppb for ℓP. The standard Planck-unit identities are not modified. The novel claim is the MAT closure route that fixes R∞ℓP, and therefore the complete Planck unit system, before a Newton-constant input is required.
Rainer Andreas Mittermeier (Tue,) studied this question.